How much do you have to make to file taxes?
Determining whether you need to file a tax return in 2026 depends on your 2025 gross income, filing status, age, dependency status, and special tax situations. For most non-dependent taxpayers under age 65, the minimum income is $15,750 for single filers, $31,500 for married filing jointly, and $23,625 for head of household.
The IRS filing threshold is not the same as the point where you owe federal income tax. You may still need to file a tax return with $400 or more in net earnings from self-employment, advance Premium Tax Credit payments, unreported tips, foreign accounts, or other reporting requirements.
Tax law update 2026: The One, Big, Beautiful Bill Act, signed July 4, 2025 as Public Law 119-21, raised the 2025 standard deduction amounts used for many 2026 filing decisions. It also added temporary deductions for qualified tips, qualified overtime, certain car loan interest, and seniors age 65 or older.
The following 4 takeaways summarize the filing rules most taxpayers should check first:
- Most single filers under 65 need to file once their 2025 gross income reaches $15,750.
- Self-employed taxpayers need to file once net earnings from self-employment reach $400, even if total income is below the standard deduction.
- US citizens abroad must report worldwide income when their gross income reaches the same IRS filing thresholds as US-based taxpayers.
- Filing can still be worth it below the minimum income if federal income tax withholding, the Earned Income Tax Credit (EITC), Child Tax Credit (CTC), or American Opportunity Tax Credit could produce a tax refund.
TFX helps US citizens abroad understand when filing taxes is required and when filing may still put money back in their accounts. Start with your filing status, then check self-employment income, Social Security benefits, foreign accounts, and state tax ties before deciding not to file a tax return.
Not sure whether your 2025 income creates a 2026 filing requirement? Taxes for Expats can help you sort the rules by income type, country, and filing status.
2026 tax law changes: tips, overtime, and the TCJA extension
The 2026 filing season reflects major 2025 law changes, including higher 2025 standard deductions and new deductions for up to $25,000 of qualified tips and $12,500 of qualified overtime for eligible individual filers. These deductions may reduce taxable income, but they do not erase the need to report income on Form 1040.
The One, Big, Beautiful Bill Act extended many individual Tax Cuts and Jobs Act provisions and raised the 2025 standard deduction. TFX’s update on 2026 tax brackets and inflation adjustments explains the 2026 figures, while the IRS confirms that 2025 standard deductions are $15,750, $31,500, and $23,625 by filing status.
Qualified tips and overtime still count when you calculate gross income, earned income, and whether you need to file a tax return. The deduction is claimed on the return, so a bartender, nurse, offshore contractor, or hospitality worker may still have to file before benefiting from the rule. Read our guide to no tax on tips and overtime rules for worker and employer reporting details.
For taxpayers who itemize, the 2025 SALT deduction cap increased from $10,000 to $40,000, or $20,000 if married filing separately. The cap starts phasing down when modified adjusted gross income exceeds $500,000, or $250,000 for married filing separately, which can matter for expats who still have ties to high-tax states such as California or New York.
Minimum income thresholds by filing status in 2026
For the 2025 tax year filed in 2026, the minimum income threshold generally starts at $15,750 for single filers under 65, $31,500 for married filing jointly when both spouses are under 65, and $23,625 for head of household. These figures come from IRS Publication 501 and apply before special filing situations are considered.
The filing threshold is based on gross income, not taxable income after credits. Gross income includes money, goods, property, and services that are not exempt from tax, including income from outside the United States and gains reported on Form 8949 or Schedule D.
For 2025 income filed in 2026, most non-dependent taxpayers compare gross income to the standard deduction amount for their filing status and age.
| Filing status | Age at end of 2025 | File a 2025 tax return if gross income was at least |
|---|---|---|
| Single | Under 65 | $15,750 |
| Single | 65 or older | $17,750 |
| Married filing separately | Any age | $5 |
| Head of household | Under 65 | $23,625 |
| Head of household | 65 or older | $25,625 |
| Married filing jointly | Both spouses under 65 | $31,500 |
| Married filing jointly | One spouse 65 or older | $33,100 |
| Married filing jointly | Both spouses 65 or older | $34,700 |
| Qualifying surviving spouse | Under 65 | $31,500 |
| Qualifying surviving spouse | 65 or older | $33,100 |
| Self-employed | Any age | $400 net earnings from self-employment |
Use the IRS check if you need to file a tax return tool and IRS Publication 501 when your income includes dependents, Social Security benefits, foreign income, capital gains, cryptocurrency reporting, or self-employment tax. These rules apply whether you live in Texas, Germany, Singapore, or another country.
Special filing situations: When you must file even below the minimum income
You may need to file a tax return even below the normal minimum income threshold if a special IRS rule applies, including $400 or more of net self-employment earnings, advance Premium Tax Credit payments, unreported tips, or certain Schedule 2 taxes. IRS Publication 501 lists these exceptions separately from the standard gross income threshold.
These rules apply at home and abroad. A US citizen in Portugal with $300 of wages and $450 in 1099-NEC consulting profit can have a tax return requirement because Schedule SE applies to self-employment tax, even when income tax is zero.
Additional situations when you need to file a tax return
To pay taxes below the standard deduction, you may still need to file in at least 7 common situations, including withheld tax, marketplace insurance credits, self-employment, investment sales, tax-exempt interest effects, and foreign account reporting. Each item can create a filing or reporting duty separate from the minimum income rule.
The following 7 situations can require filing or make filing strongly recommended:
- Taxes withheld from your pay – Filing a tax return is the only way to report federal income tax withholding and claim a refund when too much was taken from wages, pensions, or investment payouts.
- Advance Premium Tax Credit payments – If advance Premium Tax Credit payments were made for you, your spouse, or a dependent through Marketplace coverage, you generally must file Form 8962 with your tax return after receiving Form 1095-A.
- Self-employment, church wages, or unreported tips – You generally need to file if you had at least $400 in net earnings from self-employment, $108.28 or more in certain church wages, or Social Security and Medicare tax due on tips you did not report to your employer. Use Schedule SE to calculate self-employment tax when required.
- Sale of investments, crypto, or property – Selling stock, cryptocurrency, or foreign real estate can create capital gains reporting even when work income is low. See our guide to capital gains tax on foreign property for expat-specific property reporting issues.
- Tax-exempt interest and Social Security benefits – Tax-exempt interest, including interest from some municipal bonds, is reportable and can make Social Security benefits taxable when it pushes provisional income over $25,000 for single filers or $32,000 for joint filers. IRS Topic 403 confirms that tax-exempt interest is reportable even when it is not federally taxable.
- Foreign financial accounts – If you are a US person and the aggregate value of foreign financial accounts exceeds $10,000 at any time during the calendar year, you may need to file an FBAR, FinCEN Form 114. FBAR is separate from Form 1040, while Form 8938 is attached to a tax return only when its separate FATCA thresholds are met. See our FBAR vs. Form 8938 guide for the differences.
- Dependents with earned or unearned income – A dependent child or adult may need to file based on earned income, unearned income, or gross income. Read our guide on whether minors get taxes taken out of their paycheck for wage withholding basics.
Use our guide to earned income vs. unearned income. Earned income usually comes from work, while unearned income includes interest, dividends, capital gains, pensions, and taxable Social Security benefits.
Why file anyway? Refunds, credits & benefits
Filing a 2025 tax return in 2026 can still be valuable below the minimum income threshold because refunds and refundable credits usually require a filed return. The IRS says taxpayers should file if they had withholding, estimated payments, EITC eligibility, Additional Child Tax Credit eligibility, refundable American Opportunity Tax Credit eligibility, or Premium Tax Credit eligibility.
The following 6 refund opportunities can make filing worthwhile even when you do not strictly have to file:
- Federal income tax withholding – If wages or pension payments had withholding, a tax return reports the amount and can generate a refund.
- Earned Income Tax Credit (EITC) – For 2025, the maximum EITC ranges from $649 with no qualifying children to $8,046 with 3 or more qualifying children.
- Child Tax Credit (CTC) – For 2025, the CTC is worth up to $2,200 per qualifying child, and the refundable Additional Child Tax Credit can be up to $1,700 depending on income.
- American Opportunity Tax Credit – The AOTC can be worth up to $2,500 per eligible student, with up to $1,000 refundable if the credit exceeds tax owed.
- Education-related credits – Compare the AOTC with the Lifetime Learning Credit, and use our guide to deducting continuing education when coursework connects to work.
- Foreign Tax Credit – US citizens abroad may use the Foreign Tax Credit to reduce double taxation when foreign tax was paid on the same income.
The 3-year refund rule creates urgency. If you are due a refund for withholding or estimated tax payments, the IRS generally requires you to file within 3 years of the return due date, and unclaimed refunds can become property of the US Treasury.
Based on our client scenario at TFX: A teacher in South Korea earned $13,800 in 2025 and had $620 withheld from a short US summer job. She did not have to file based only on the $15,750 single threshold, but filing Form 1040 was the only way to claim the $620 refund.
Need help when you owe but cannot pay by April 15, 2026? See our guide on what to do if you can’t pay tax on time. Filing on time often matters even when payment needs to be handled separately.
Social Security: When it counts as income
Social Security benefits are not automatically taxable, but they can count once provisional income passes $25,000 for single filers or $32,000 for married filing jointly. SSI, or Supplemental Security Income, is different from Social Security benefits and is generally not taxable.
Use the provisional income formula before deciding whether Social Security benefits require a tax return:
Provisional income = 50% of Social Security benefits + all other income + tax-exempt interest
For 2025, Social Security benefits may become taxable if the formula is greater than the base amount for your filing status. The IRS base amounts are $25,000 for single, head of household, qualifying surviving spouse, and married filing separately while living apart all year; $32,000 for married filing jointly; and $0 for married filing separately if spouses lived together at any time during the year.
Based on our client scenario at TFX: A retiree in Mexico received $21,000 of Social Security benefits, $18,000 from a US pension, and $1,500 of tax-exempt interest. Her provisional income was $30,000: $10,500 from half of Social Security, plus $18,000 pension, plus $1,500 tax-exempt interest. Because that exceeds the $25,000 single base amount, part of her Social Security benefits may be taxable.
For more details, use the IRS Social Security income FAQ and our guide to Social Security tax, totalization agreements, and self-employment tax. A totalization agreement can affect Social Security tax for self-employed expats, but it does not remove the federal income tax return filing rules.
State tax obligations for expats
A US citizen abroad can be below the federal filing threshold and still have a state tax filing issue if their last state of residence treats them as domiciled, resident, or still connected through income, property, voter registration, or a driver’s license. State income tax thresholds can be lower than federal thresholds and vary by state.
High-enforcement states such as California, Virginia, New Mexico, and South Carolina often require extra care. Read our guide on whether expats have to pay state taxes to check domicile risk before assuming that leaving the US ends state obligations.
California is especially strict when facts suggest a taxpayer’s move abroad is temporary. See our California-specific guide on whether expats can ever leave California tax-wise if your last US address, license, property, spouse, dependents, or business ties remain there.
Do dependents have to file taxes in 2026?
Dependents may need to file a 2025 tax return in 2026 when earned income, unearned income, or gross income crosses IRS limits. For a single dependent under 65 and not blind, filing is generally required when unearned income is over $1,350, earned income is over $15,750, or gross income is more than the larger of $1,350 or earned income up to $15,300 plus $450.
A dependent’s income belongs on the dependent’s return, not the parent’s return, when the income comes from the child’s own services. That means a teenager’s wages, taxable scholarship, or freelance work can create a separate filing requirement.
For 2025 income, dependents must compare earned income, unearned income, and gross income because any 1 test can create a filing requirement.
| Dependent situation | File a 2025 tax return if this applies |
|---|---|
| Single dependent under 65, not blind – unearned income | More than $1,350 |
| Single dependent under 65, not blind – earned income | More than $15,750 |
| Single dependent 65 or older or blind – unearned income | More than $3,350 |
| Single dependent 65 or older or blind – earned income | More than $17,750 |
| Married dependent under 65, not blind – spouse itemizes separately | Gross income of at least $5 |
| Married dependent under 65, not blind – unearned income | More than $1,350 |
| Married dependent under 65, not blind – earned income | More than $15,750 |
Parents may be able to include a child’s interest and dividend income on their own return using Form 8814 instead of having the child file separately. For 2025, the child’s income must be only from interest and dividends, including capital gain distributions and Alaska Permanent Fund dividends, and must be less than $13,500.
Read our guides to Form 8814 parent election rules and dependent exemption facts for expats before deciding whether a child should file separately. If credits are involved, also check our Child Tax Credit guide and our article on totalization agreements and Additional Child Tax Credits.
American abroad? When you need to file
US citizens and resident aliens abroad must include worldwide income when deciding whether they need to file a tax return, including income that may later be excluded under the Foreign Earned Income Exclusion. IRS Publication 501 states that income earned or received abroad counts in gross income for filing requirements purposes.
For the 2025 tax year, the FEIE limit is $130,000 per qualifying taxpayer, not $126,500. The $126,500 figure applied to 2024, while 2025 Form 2555 instructions set the maximum foreign earned income exclusion at $130,000.
You must file a tax return to elect the Foreign Earned Income Exclusion on Form 2555. The exclusion can reduce taxable income after filing, but it does not remove the obligation to report worldwide income when gross income reaches the filing threshold.
Working abroad on a local salary
US citizens and green card holders pay income tax earned in any country. Publication 54 explains that worldwide income determines how much do you have to make to file taxes for 2025 income when the 2025 tax return is due in 2026.
IRS filing rules for 2025 use set income levels for each filing status. When worldwide income reaches those levels, you need to file. These levels come from the IRS rules for 2025 and guide many people each year.
The Foreign Earned Income Exclusion can lower US tax after filing, and many expats use our FEIE calculator to plan ahead. But neither the exclusion nor the calculator changes the moment you need to file.
Tips:
- Convert all pay and taxable perks into US dollars for the year.
- Claim Form 2555 or the Foreign Tax Credit as part of your filed tax return when you qualify. These provisions can lower the US tax after worldwide income is reported.
Side gigs and self-employment from overseas
US citizens abroad with $400 or more in net earnings from self-employment generally need to file a tax return and include Schedule SE, even if total income is below the $15,750 single threshold. This rule can apply to online tutoring, consulting, design work, rideshare platforms, and other 1099-NEC or freelance income.
Digital nomads can trigger the US self-employment tax while living abroad. The foreign earned income exclusion may reduce income tax, but it does not automatically eliminate self-employment tax unless a totalization agreement applies and the taxpayer has the right certificate of coverage.
The following 4 records help self-employed expats calculate the correct amount:
- Gross receipts from clients, platforms, or payment processors.
- Business expenses such as software, internet, supplies, and professional fees.
- Country of work and dates worked abroad.
- Any foreign social security coverage documents.
Also read. Digital nomad taxes: US citizen guide (2026)
Retired abroad or living on a lower income
Many people abroad live on Social Security, small pensions, part-time pay, and savings. Some fall below the filing levels. Some do not. Worldwide income still decides when a return is needed.
A long gap without tax return records can cause issues when banks, foreign offices, or even future tax pros ask for proof of income. Filing each year keeps things smooth and can unlock refunds when too much tax was withheld. It can also start the statute of limitations, which is important when clearing older years.
Filing without tax return requirements based only on income can still help protect future plans.
Tips:
- Use the IRS “Check if you need to file a tax return” tool for 2025 income.
- Filing can help claim foreign tax credits and keep your records clear.
Based on our client scenario at TFX: A retired couple in Spain had $28,000 in combined Social Security benefits and $9,000 of taxable IRA distributions. Their provisional income test did not automatically make all benefits taxable, but the IRA income and foreign account balances meant they needed a careful Form 1040 and FBAR review.
Overwhelmed by taxes? With the right information, it gets easier
Many people struggle to understand how much you have to make to file taxes, especially when income comes from different sources or from work abroad. Knowing your true filing need can help you avoid missed refunds, IRS notices, or penalties that happen when income gets overlooked.
American expats rely on Taxes for Expats because we break these rules down clearly and guide you toward filing only when required – and getting every dollar you’re owed.
FAQ
If you are a single non-dependent under 65 and made less than $15,000 in 2025, you generally fall below the $15,750 federal filing threshold for 2026. You may still need to file taxes if you had $400 or more in net self-employment earnings, unreported tips, Marketplace advance Premium Tax Credit payments, or other special filing situations.
Yes. You can file a tax return even if you worked only part of 2025, and filing may be the only way to recover federal income tax withholding from a part-time job. You may also qualify for refundable credits such as the EITC if you meet income, filing status, and residency rules.
The “IRS $10,000 rule” can refer to different reporting rules, so it should not be confused with the income tax filing threshold. For expats, the most common $10,000 rule is FBAR: US persons generally must file FinCEN Form 114 if foreign financial accounts exceed $10,000 in aggregate at any time during the year.
That is different from the 2025 federal tax return threshold, which is $15,750 for single filers under 65 and $31,500 for married couples filing jointly when both spouses are under 65.
If your only income is SSI, it is generally not taxable because SSI is not included in taxable Social Security benefits. If your only income is Social Security benefits, you often may not need to file, but benefits can become taxable when 50% of Social Security benefits plus other income and tax-exempt interest exceeds $25,000 for single filers or $32,000 for joint filers.
You may get a tax refund with less than $30,000 of income if federal income tax was withheld, or you qualify for refundable credits. For 2025, the EITC can be worth up to $649 with no qualifying children and up to $8,046 with 3 or more qualifying children, depending on income and filing status.
You may qualify to not file a 2025 tax return in 2026 if your gross income is below the IRS threshold for your filing status and age, you have no $400 or more in net self-employment earnings, and no special filing situation applies. You should still file if withholding, credits, or refund rights apply.
